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The three lines of defense model (TLoD) aims to provide a simple and effective way to improve coordination and enhance communications on risk management and control by clarifying the essential roles and duties of different governance functions. Without effective coordination of these governance functions, work can be duplicated or key risks may be missed or misjudged. To address these challenges, professional standards recommend that the chief audit executive (CAE) coordinates activities with other internal and external governance stakeholders (assurance providers). We consider survey responses from 415 CAEs from Austria, Germany, and Switzerland to analyze determinants that help to implement the TLoD without any challenges and to explore the extent of (coordination) challenges between the internal audit function and the respective governance stakeholders. Our results show a great variance in the extent of coordination challenges dependent on different determinants and the respective governance stakeholder.
Dieser Beitrag beschreibt, wie mit Campbells Schema der „Heldenreise“ personalisierte Narrative der obersten Führungsebene aufgebaut werden können, um für interne und externe Stakeholder eine Orientierung zu bieten und die Unternehmenskultur bewusst zu prägen und zu beeinflussen. Das Beispiel der Preisträgerportraits des Manager Magazins zeigt, dass diese Methode breite Anwendung findet und dabei auch unterschiedliche funktionale Zuschreibungen der Führungsrolle erfolgen können.
Entrepreneurial Leadership
(2023)
Die Medienbranche ist seit Jahren von disruptiven Veränderungen betroffen, sodass die Unternehmen und zentralen Akteure in einem dauerhaften Veränderungsmodus sind. Gestiegene Anforderungen an Führungskräfte, Kostendruck und geringe Zeitbudgets für Weiterbildung reduzieren die Möglichkeiten für umfassende Ausbildungsmöglichkeiten. Dieser Beitrag beschreibt einen Lösungsansatz, wie trotz begrenzter Budget- und Zeitressourcen eine individuelle Begleitung von Führungskräften möglich wird. Mit einer Kombination von stärkenorientierter Selbstreflexion und gezielten Impulsen werden Führungskräfte in ihrer Entwicklung als selbstverantwortliche, unternehmerisch denkende Führungskraft gestärkt.
There is an ongoing debate about the use and scope of Clayton M. Christensen´s idea of disruptive innovation, including the question of whether it is a management buzz phrase or a valuable theory. This discussion considers the general question of how innovation in the field of management theories and concepts finds its way to the different target groups. This conceptual paper combines the different concepts of the creation and dissemination of management trends in a basic framework based on a short review of models for the dissemination of management ideas. This framework allows an analysis of the character of new management ideas like disruptive innovation. By measuring the impact of the theory on the academic sphere using a bibliometric statistic of the number of academic publications on Google scholar and Scopus and a meta-analysis of research papers, we show the significant influence of disruptive innovation beyond pure management fads.
This paper has the objective of creating a framework for a different cultural dimension of corporate entrepreneurship leading to corporate entrepreneurial culture (CEC). The analysis of CEC is based on a review of existing concepts of organisational culture and entrepreneurship. They are combined to create a framework of CEC, including macro- and microlevels and examples of subcultures. Core ideas of the framework are validated by qualitative interviews with ten experts. The identified organisational category of the CEC framework is defined by the levels of micro-cultures or subcultures and includes the upper levels of the hierarchy, including the industry level. Geographic categories such as regional or national culture are also part of the system. The individual category of the CEC framework is characterised by competencies (including aspects such as motivation, creativity, mobilising others, coping with uncertainty, teamwork and social competencies) and entrepreneurial personalities. The results of the interviews show the importance of these individual competencies for a lively CEC. The different levels, such as national and professional cultures, as a dimension of the organisational category of the framework are also confirmed by the interviews. The findings indicate that the individual category of CEC could be used for job satisfaction or engagement and the degree of CEC of an organisation could be defined and developed by the organisational category. The identified framework contributes to an understanding of this complex topic and supports companies in the implementation of entrepreneurial ideas in different organisational contexts.